Employees who have other income in addition to their normal salaries, or who have incurred tax deductible expenses, may regularize their tax position by submitting an annual tax return called "modello 730", except for particular cases.
The advantage, compared to the "modello unico", is that it allows immediate repayment of any tax you are due, or to pay the balances of tax which is owed directly in the payslip; this is the responsibility of the employer.
The office, in collaboration with authorised tax assistance centres, provides an annual processing service for modello 730 forms, including the collection of the necessary data and documents directly from companies, so that employees do not have to go to external offices.